In this subtitle, the following terms have the meanings indicated. “Director” means the City Director of Finance. “Facilitator” means a business entity that makes parking spaces in the City available for use by a person through an online, mobile, or other third-party booking platform:for a certain amount of time; and for a fee. “Garage” means any structure or part of a structure for the parking of 3 or more motor vehicles in exchange for a fee or other consideration. “Motor vehicle” means:any self-propelled vehicle; and any other vehicle required to be registered under the laws of this State or of any other state. “Operator” means any person who controls, conducts, or operates a parking lot or garage. “Parking” means any parking, storing, housing, or keeping of a motor vehicle, whether self-service, valet-service, long-term, short-term, ticketed metered, through coordination with a facilitator, for special events only, or otherwise. “Parking lot” means any outdoor area or space for the parking of 3 or more motor vehicles in exchange for a fee or other consideration. “Person” has the meaning stated in <cite data-path="|general|§1-107|(a)">§ 1-107(a) {“Person: In general”}</cite> of the City Code’s <cite data-path="|general">General Provisions Article</cite>. Notwithstanding <cite data-path="|general|§1-107|(b)">§ 1-107(b) {“Person: Exclusion”}</cite> of the <cite data-path="|general">General Provisions Article</cite>, in this subtitle “person” also includes a governmental entity or an instrumentality or unit of a governmental entity. “Transaction” means the parking of a motor vehicle on a parking lot or in a garage in exchange for a fee or other consideration. City Code, 1976/83, art. 28, §73(a) Ord. 68-146 Ord. 89-318 Ord. 01-271 Ord. 11-572 Ord. 22-125

A tax is levied and imposed on the privilege of parking a motor vehicle on any parking lot or in any garage in the City in exchange for a fee or other consideration paid by the parker or by another on the parker’s behalf. The ultimate liability for payment of the tax is on the person who seeks the privilege of occupying a space on a parking lot or in a garage. City Code, 1976/83, art. 28, §73(b)(1) Ord. 68-146 Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 99-526 Ord. 01-271

For all parking, whether on an hourly, daily, weekly, monthly, or longer basis, the tax is 20% of any fee or other consideration received, directly or indirectly, by the operator of the parking lot or garage or the facilitator, for or in connection with that parking. Through the fiscal year ending June 30, 2020, the rate of the tax imposed under this subtitle may not be modified to exceed the rate in effect for the fiscal year ending June 30, 2014. City Code, 1976/83, art. 28, §73(b)(2) Ord. 68-146 Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 96-050 Ord. 99-526 Ord. 01-271 Ord. 08-070 Ord. 10-301 Ord. 13-134

The tax imposed by this subtitle does not apply to residential parking by:the tenant of a single-family dwelling, multi-family dwelling, or apartment dwelling, if the parking is provided for in the lease or in a separate agreement between the landlord and the tenant, whether the parking fee or other consideration is paid to the landlord or to the operator of the parking lot or garage; or the owner or occupant of a condominium unit, if the parking is provided for in an agreement between the condominium association and the owner or occupant, whether the parking fee or other consideration is paid to the condominium association or to the operator of the parking lot or garage. The tax imposed by this subtitle does not apply to publicly owned metered parking spaces. Nonprofit parking lot operators whose monthly parking fee is less than or equal to the monthly parking tax may apply to the Board of Estimates for a reduction of their tax burden. City Code, 1976/83, art. 28, §73(c), (j) Ord. 68-253 Ord. 69-474 Ord. 70-867 Ord. 81-368 Ord. 89-318 Ord. 01-271

(i) Except as provided in paragraph (2) of this subsection, the operator of the parking lot or garage or the facilitator, must collect the tax imposed by this subtitle from the person seeking the privilege of parking.The operator or the facilitator, must collect the tax at the same time that the operator or the facilitator collects any fee or other consideration charged for parking, whether that fee or other consideration is charged on an hourly, daily, weekly, monthly, or other basis. The tax imposed by this subtitle must be remitted to the Director on or before the 25^th day of the month following the month in which the transaction occurred. Each remittance must be accompanied by a report of all transactions for the month. The report must:be in the form the Director requires; identify, for each parking lot and garage, its name, address, account number, capacity, parking fees or rate schedule, and number and type of transactions; and contain any other information the Director requires. City Code, 1976/83, art. 28, §73(d), (e) Ord. 68-146 Ord. 89-318 Ord. 01-271 Ord. 13-098

If an operator fails to remit the tax imposed by this subtitle when due, the operator must pay the Director, in addition to the tax due: interest at the rate of 1% for each month or fraction of a month that the tax is overdue; and a penalty of 10% of the amount of the tax due. City Code, 1976/83, art. 28, §73(g) Ord. 68-146 Ord. 84-016 Ord. 89-318 Ord. 01-271

Every operator of a parking lot or garage must:keep complete and accurate records of all motor vehicles parked on an hourly, daily, weekly, monthly, or other basis, together with the amount of tax collected from all transactions; keep all claim checks and other pertinent records as necessary to determine the amount of tax due; and make these records available, at all times, during business hours, for inspection and audit by the Director of Finance or other authorized agent, employee, or representative of the City. Within 120 days after the end of an operator’s fiscal year, the operator must file a financial report for that fiscal year with the City Auditor and the Director of Finance. The report must be:prepared in accordance with generally accepted accounting principles, consistently applied; and certified by a public accountant. The report must include:balance sheets; statements of operation; and statements of changes in financial position and owners’ equity. If the operator is required by its lenders or investors to obtain an audited and certified annual report. the operator must furnish a copy of that report to the City Auditor and the Director of Finance within 30 days of its receipt by the operator. If any operator fails to keep records from which the tax imposed by this subtitle can be accurately computed, the Director of Finance may compute the amount of tax due by using a factor developed by surveying other operators of a similar type, or otherwise. The Director’s computation is prima facie correct. City Code, 1976/83, art. 28, §73(f) Ord. 68-146 Ord. 89-318 Ord. 01-271

Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations as necessary or appropriate to: govern the payment, collection, and accounting of the tax imposed by this subtitle; define any terms used in connection with the imposition and collection of the tax; provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties; provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and otherwise administer, enforce, and carry out this subtitle. City Code, 1976/83, art. 28, §73(h)(part) Ord. 68-146 Ord. 89-318 Ord. 01-271 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

Except as provided in subsection (c) of this section, the Director of Finance may delegate any of his or her powers, duties, and functions under this subtitle to:any agent, representative, or employee of the Department of Finance; any other agency or unit of City government; or the Baltimore City Parking Authority. A delegation under this section must be made in writing. For a delegation under subsection (a)(2) or (3) of this section, a copy of the writing must be filed with the Board of Estimates before it becomes effective. Rules and regulations under this subtitle may only be adopted by the Director of Finance. City Code, 1976/83, art. 28, §73(h)(part Ord. 68-146 Ord. 89-318 Ord. 01-271

The operator of a parking lot or garage may not: fail, neglect, or refuse to collect or remit the tax imposed by this subtitle; make any incomplete, false, or fraudulent return; fail to keep complete and accurate records; refuse to permit the Director or authorized agent, employee, or representative to inspect and audit the operator’s records; or fail to fully comply with any rule or regulation adopted under this subtitle. City Code, 1976/83, art. 28, §73(i)(part) Ord. 68-146 Ord. 69-474 Ord. 70-867 Ord. 89-318 Ord. 01-271

Any person who violates any provision of this subtitle or of a rule or regulation adopted under this subtitle is guilty of a misdemeanor and, on conviction, is subject to a fine of not more than $1,000 or to imprisonment for not more than 6 months or to both fine and imprisonment for each offense. City Code, 1976/83, art. 28, §73(i)(part) Ord. 68-146 Ord. 69-474 Ord. 70-867 Ord. 89-318 Ord. 01-271